Accounting and Financial Control, Volume 1, Issue 1, 2017
24
Table 1. The imitation and organizational of life
Articles
Phenomena
Samples
Contributions
Haunschild (1993)
Acquisitions
327 American firms in 4
industries
Companies imitate in order to determine their acquisition politic
when managers sit on other firms’ boards
Haveman (1993)
Decision to enter into new
markets
313 American saving and
operating loans associations
American loan agents tend to replicate the decisions to enter into
new markets based on their most performing competitors
Haunschild et
al.
(2007)
New products introduction
429 new product introduction of
67 firms in in the US digital
camera market
Cameras’ introduction in the US can be widely explained the
presence of imitation behavior
Sirmon et al. (2008)
Decision to invest in R&D
and in internationalization
Manufacturer industry (French
SME)
The imitative behaviors of companies influence the decision to
invest in R&D and in internationalization
Mouricou (2009)
Programming decision
31 French musical radios
Broadcasters’ practices of competitive imitation are part of the
strategy of French musical radios. These practices result from the
programmer’s doubts and perception of uncertainty
Anderson & Semadeni
(2010)
Organizational innovation
50 largest management
consulting firms
Organizational innovation is linked to questions such as imitation
and the market expectations
Ghalia (2011)
Development strategy
French food-processing
industry
The imitation is a strategy allowing to meet the expectations of food-
processing markets and to develop this industry
Ghani (2012)
Decision to adopt ERP
Moroccan SME
The imitation explains the ERP adoption by Moroccan SME
DiMaggio and Powell (1983) mobilize the term
“isomorphism”
to
describe
the
likeness
(resemblance)
between
organizations.
They
emphasized the uncertainty can be considered as an
indicator
of
imitation
behavior
(“mimicry
isomorphism”). They have also developed two other
pressures (coercive and normative), which can be a
source of isomorphism. However, they cannot be a
source of imitation since organizations are
isomorphs; on the one hand,
they behave in an
identical way; one the other hand, they copy
intentionality an action from competitors. Fligstein
(1991) explain this phenomenon of mimicry
isomorphism
by
the
institutional
context
(organizations,
customers,
suppliers,
public
organizations) that creates a pressure upon the
organizations. These
pressures lead to alignment
and adaptation of organization. If isomorphism is an
observable result within a population, thus mimicry
is the processes that lead to this result.
Mimicry or mimicry isomorphism are two concepts
generally
used
for
all
situations
where
organizational actions are homogenous. Regarding
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